2024-VIL-345-GAU
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VAT High Court Cases

Assam Value Added Tax Act, 2003 – Validity of order of reassessment under Section 40 of the Assam VAT Act, 2003 in the absence of assessment or deemed assessment under Sections 34, 35, 36 and 37 of the Act, 2003 – HELD - In the present case, the return for the month of April 2009 was submitted on 12.06.2009 which is after the expiry of the prescribed time. Similarly, in respect of other months for the year 2009-2010, the monthly returns were submitted after the expiry of the prescribed time – further, the revised returns were filed after the expiry of two months prescribed in Rule 17(5)(a) of the Assam VAT Rules, 2005 and as such the said revised returns were also not submitted within the prescribed time and therefore, no self-assessment can be deemed to have been completed under Section 35 of the Assam VAT Act - in order to re-assess under Section 40 of the Assam VAT Act there has to be firstly an assessment in law. It is only after an assessment is made, the assessing authorities has jurisdiction to exercise powers of reassessment subject off course to the fulfillment of the other two conditions stipulated therein - The ‘existence of assessment’ is a condition precedent for making a reassessment under Section 40 of the Act and if such condition precedent exist, the assessing authorities had no jurisdiction to make the reassessment - As such, without assessment under section 34, 35, 36 or 37 of the Act, 2003, the respondent authorities could not have resorted to the provisions of the re-assessment stipulated under Section 40 of the Act - order of re-assessment having been completed without any assessment made under section 35 of the Act, 2003, the order of reassessment is illegal and without jurisdiction – the impugned Order of re-assessment and the Notice of Demand are set aside – the writ petition is allowed
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